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AUDITOR-GENERAL ACT 2009 - SECT 48
Obtaining evidence
48 Obtaining evidence
(1) If it is reasonably necessary for the purposes of an audit under this Act,
an authorised auditor may, by written notice given to a person, require the
person— (a) to attend before an authorised auditor, at a reasonable time and
place stated in the notice, to answer questions; and
(b) to produce to an
authorised auditor, at a reasonable time and place stated in the notice,
documents belonging to, in the custody of, or under the control of, the
person.
(2) The authorised auditor before whom the person attends may require
answers to be verified or given on oath, either orally or in writing, and for
that purpose the authorised auditor may administer an oath.
(3) The oath to
be taken by a person for this section is an oath that the answers the person
will give will be true.
(4) An authorised auditor to whom a document is
produced under a notice under subsection (1) — (a) may keep the document for
a reasonable period for the purposes of conducting the relevant audit; and
(b) may take extracts from and make copies of the document.
(5) While the
authorised auditor has possession of the document, the authorised auditor must
allow the document to be inspected at any reasonable time by a person who
would be entitled to inspect it if it were not in the authorised auditor’s
possession.
(6) The regulations must prescribe scales of allowances and
expenses to be allowed to persons required to attend under this section.
(7)
A person must comply with a notice under subsection (1) , unless the person
has a reasonable excuse. Penalty— Maximum penalty—40 penalty units.
(8) It is not a reasonable excuse for a person who is an individual to fail to
comply with a notice under subsection (1) that complying with the notice might
tend to incriminate the person.
(9) An answer given by a person who is an
individual under this section, or any information, document or other thing
obtained as a direct or indirect consequence of the person giving the answer,
is not admissible against the person in a criminal proceeding, other than a
proceeding relating to the falsity of the answer if the answer might in fact
tend to incriminate the person.
(10) The fact that a document was produced by
a person who is an individual under this section is not admissible in evidence
against the person in a criminal proceeding, other than a proceeding relating
to the falsity of the document, if producing the document might in fact tend
to incriminate the person.
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